High-profile undertaker Roland Tay Hai Choon, 77, has been fined S$12,000 and ordered to pay a penalty of S$529,321.28 for tax offences. The Singaporean pleaded guilty to three counts of making incorrect tax returns and one charge of failing to register for GST. Tay, who was charged in 2022 and released on S$80,000 bail, received a S$3,000 fine for each of the four charges. He must pay the fines immediately or face three months in jail. Additionally, Tay has been granted permission to repay the penalty in monthly instalments of S$30,000 over 18 months, with a final instalment of over S$19,000 due by March 2026.
Background
At the time of his offences, Tay’s income was derived from his roles as a partner of Direct Singapore Funeral Services & Embalming and the sole proprietor of several other businesses, including Hindu Casket, Tong Aik Undertaker, All Saints Care Services, 24 Hours Direct Casket, and Defu Veterinary Clinic. Tay had instructed his employee and bookkeeper, Pang Toon Jim, 80, to complete his personal income tax return forms for 2011 and 2012. Investigations by the Inland Revenue Authority of Singapore (IRAS) revealed that Pang had under-declared Tay’s income by S$862,811 over the two years. In 2013, Tay himself under-declared his income by S$506,879. Additionally, Tay failed to register for GST for four consecutive quarters between 2010 and 2013, resulting in S$286,963 of unaccounted tax, which he has since repaid.
Legal arguments
Tay’s lawyers argued that he is a “very low-educated man” with no financial knowledge, relying entirely on Pang for accounting without exercising due diligence. They claimed Tay’s understanding was so limited that he failed to account for losses when submitting debt returns. Furthermore, Tay’s lawyers highlighted his poor health and assured that his business, now corporatised and run by family members, would ensure future compliance.
About Tay
Roland Tay is well-known for providing pro-bono funeral arrangements for murder victims, a service that has earned him significant recognition in the community. Despite his legal troubles, Tay’s contributions to society through his funeral services have been notable.
Future implications
The case against Tay underscores the importance of accurate tax reporting and compliance with GST registration requirements. It serves as a reminder to business owners about the legal and financial repercussions of neglecting tax obligations. Tay’s case also highlights the need for proper financial oversight, especially for individuals with limited financial literacy. Moving forward, Tay’s family-run corporatised business is expected to adhere strictly to tax regulations, mitigating the risk of future offences.
